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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Dec. 31, 2011	Jan. 27, 2012
Document and Entity Information
Entity Registrant Name	AECOM TECHNOLOGY CORP
Entity Central Index Key	0000868857
Document Type	10-Q
Document Period End Date	Dec. 31, 2011
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		117,124,163
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q1

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2011	Sep. 30, 2011
CURRENT ASSETS:
Cash and cash equivalents	$ 420,837	$ 349,868
Cash in consolidated joint ventures	86,649	107,072
Total cash and cash equivalents	507,486	456,940
Accounts receivable-net	2,513,914	2,380,181
Prepaid expenses and other current assets	104,819	100,575
Income taxes receivable	54,565	45,239
Deferred tax assets-net	7,131	7,131
TOTAL CURRENT ASSETS	3,187,915	2,990,066
PROPERTY AND EQUIPMENT-NET	333,585	323,826
DEFERRED TAX ASSETS-NET	73,666	82,966
INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES	66,888	71,124
GOODWILL	2,097,855	2,086,330
INTANGIBLE ASSETS-NET	113,514	119,140
OTHER NON-CURRENT ASSETS	121,192	115,876
TOTAL ASSETS	5,994,615	5,789,328
CURRENT LIABILITIES:
Short-term debt	12,957	6,570
Accounts payable	739,394	679,111
Accrued expenses and other current liabilities	738,309	792,690
Billings in excess of costs on uncompleted contracts	381,448	324,899
Current portion of long-term debt	10,849	11,176
TOTAL CURRENT LIABILITIES	1,882,957	1,814,446
OTHER LONG-TERM LIABILITIES	419,954	435,022
LONG-TERM DEBT	1,217,729	1,144,723
TOTAL LIABILITIES	3,520,640	3,394,191
COMMITMENTS AND CONTINGENCIES (Note 14)
AECOM STOCKHOLDERS' EQUITY:
Common stock-authorized, 300,000,000 shares of $0.01 par value as of December 31 and September 30, 2011; issued and outstanding, 113,857,161 and 113,248,337 as of December 31 and September 30, 2011, respectively	1,139	1,132
Preferred stock, Class E-authorized, 20 shares; issued and outstanding, 3 shares as of December 31 and September 30, 2011; no par value, $1.00 liquidation preference value
Additional paid-in capital	1,712,456	1,699,207
Accumulated other comprehensive loss	(168,894)	(187,574)
Retained earnings	867,605	826,946
TOTAL AECOM STOCKHOLDERS' EQUITY	2,412,306	2,339,711
Noncontrolling interests	61,669	55,426
TOTAL STOCKHOLDERS' EQUITY	2,473,975	2,395,137
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 5,994,615	$ 5,789,328

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2011	Sep. 30, 2011
Common stock, authorized shares	300,000,000	300,000,000
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, issued shares	113,857,161	113,248,337
Common stock, outstanding shares	113,857,161	113,248,337
Preferred stock, authorized shares	20	20
Preferred stock, issued shares	3	3
Preferred stock, outstanding shares	3	3
Preferred stock, liquidation preference value (in dollars per share)	$ 1.00	$ 1.00

- Definition

The per share liquidation preference (or restrictions) of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) that has a preference in involuntary liquidation considerably in excess of the par or stated value of the shares. The liquidation preference is the difference between the preference in liquidation and the par or stated values of the share.

+ References + Details

Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Dec. 31, 2011	Dec. 31, 2010
Revenue	$ 2,029,180	$ 1,936,183
Cost of revenue	1,938,834	1,830,848
Gross profit	90,346	105,335
Equity in earnings of joint ventures	8,962	8,097
General and administrative expenses	22,611	23,262
Income from operations	76,697	90,170
Other income	1,919	2,288
Interest expense, net	(10,614)	(9,872)
Income before income tax expense	68,002	82,586
Income tax expense	19,578	20,503
Net income	48,424	62,083
Noncontrolling interests in income of consolidated subsidiaries, net of tax	(493)	(5,215)
Net income attributable to AECOM	47,931	56,868
Net income allocation:
Preferred stock dividend		2
Net income available for common stockholders	47,931	56,866
Net income attributable to AECOM	$ 47,931	$ 56,868
Net income attributable to AECOM per share:
Basic and diluted (in dollars per share)	$ 0.42	$ 0.48
Weighted average shares outstanding:
Basic (in shares)	113,965	118,001
Diluted (in shares)	114,591	119,115

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2011	Dec. 31, 2010
Net income	$ 48,424	$ 62,083
Other comprehensive income, net of tax:
Foreign currency translation adjustments	19,476	11,538
Swap valuation	(405)
Pension adjustments	(391)	698
Comprehensive income, net of tax	67,104	74,319
Noncontrolling interests in comprehensive income of consolidated subsidiaries, net of tax	(493)	(5,215)
Comprehensive income attributable to AECOM, net of tax	$ 66,611	$ 69,104

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to noncontrolling interests, if any. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

+ References + Details

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the economic entity, including both controlling (parent) and noncontrolling interests. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, including any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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- Definition

Net of tax effect change in accumulated gains and losses from derivative instruments designated and qualifying as the effective portion of cash flow hedges after taxes. A cash flow hedge is a hedge of the exposure to variability in the cash flows of a recognized asset or liability or a forecasted transaction that is attributable to a particular risk. The change includes an entity's share of an equity investee's increase or decrease in deferred hedging gains or losses. While for technical reasons this element has no balance attribute, the default assumption is a credit balance consistent with its label.

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- Definition

Adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency of the reporting entity, net of tax.

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- Definition

The after-tax amount of the change in the additional pension liability not yet recognized pursuant to FAS 87 par 37 and 38 as a net periodic pension cost. If the additional pension liability required to be recognized exceeds the unrecognized prior service costs, then the excess (which is the net loss not yet recognized as net periodic pension cost) is to be recorded as a reduction of other comprehensive income, before adjusting for tax effects. If in a subsequent measurement, the amount of minimum liability is eliminated or adjusted, this adjustment is offset against other comprehensive income in Accumulated Comprehensive Income. This line also includes changes in an entity's share of an equity investee's Increase or Decrease in additional pension liability not yet recognized as a net periodic pension cost. Eliminated upon adoption of FAS 158.

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- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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+ Details

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2011	Dec. 31, 2010
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 48,424	$ 62,083
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization	25,548	29,843
Equity in earnings of unconsolidated joint ventures	(8,962)	(8,097)
Distribution of earnings from unconsolidated joint ventures	7,837	7,682
Non-cash stock compensation	8,634	8,030
Excess tax benefit from share-based payment	(687)	(60,051)
Foreign currency translation	3,740	(3,069)
Other	(702)	749
Changes in operating assets and liabilities, net of effects of acquisitions:
Settlement of deferred compensation plan liability		(89,688)
Accounts receivable	(128,612)	(10,148)
Prepaid expenses and other assets	(5,837)	4,177
Accounts payable	57,569	(47,994)
Accrued expenses and other current liabilities	(56,141)	(54,766)
Billings in excess of costs on uncompleted contracts	57,260	9,562
Other long-term liabilities	(14,497)	(25,945)
Income taxes payable		(1,713)
Net cash used in operating activities	(6,426)	(179,345)
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for business acquisitions, net of cash acquired	(8,972)	(298,731)
Net investment in unconsolidated joint ventures	363	(18,897)
Sales (purchases) of investments	3,314	(16,595)
Proceeds from sale of investments in rabbi trust	1,958
Payments for capital expenditures	(18,284)	(16,019)
Net cash used in investing activities	(21,621)	(350,242)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under credit agreements	380,354	582,009
Repayments of borrowings under credit agreements	(301,384)	(311,697)
Proceeds from loans on deferred compensation plan investments		59,324
Proceeds from issuance of common stock	4,634	6,081
Proceeds from exercise of stock options	2,320	2,902
Payments to repurchase common stock	(13,669)	(63,461)
Excess tax benefit from share-based payment	687	60,051
Net distributions to noncontrolling interests	(244)	(1,062)
Net cash provided by financing activities	72,698	334,147
EFFECT OF EXCHANGE RATE CHANGES ON CASH	5,895	3,821
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	50,546	(191,619)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	456,940	612,857
CASH AND CASH EQUIVALENTS AT END OF PERIOD	507,486	421,238
NON-CASH INVESTING AND FINANCING ACTIVITY
Common stock issued in acquisitions	$ 857	$ 58,868

Basis of Presentation

3 Months Ended

Dec. 31, 2011

Basis of Presentation

Basis of Presentation

1. Basis of Presentation

The accompanying consolidated financial statements of AECOM Technology Corporation (the Company) are unaudited and, in the opinion of management, include all adjustments, including all normal recurring items necessary for a fair statement of the Company’s financial position and results of operations for the periods presented. All inter-company balances and transactions are eliminated in consolidation.

The consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Form 10-K for the fiscal year ended September 30, 2011. The accompanying unaudited consolidated financial statements and related notes have been prepared in accordance with generally accepted accounting principles (GAAP) in the U.S. for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements.

The results of operations for the three months ended December 31, 2011 are not necessarily indicative of the results to be expected for the fiscal year ending September 30, 2012.

The Company reports its annual results of operations based on 52 or 53-week periods ending on the Friday nearest September 30. The Company reports its quarterly results of operations based on periods ending on the Friday nearest December 31, March 31, and June 30. For clarity of presentation, all periods are presented as if the periods ended on September 30, December 31, March 31, and June 30.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

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-Paragraph 3
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-Publisher FASB
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
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-URI http://asc.fasb.org/subtopic&trid=2134480

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS140-4/FIN46(R)-8
-Paragraph 8, C1, C7
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

New Accounting Pronouncements and Changes in Accounting

3 Months Ended

Dec. 31, 2011

New Accounting Pronouncements and Changes in Accounting

New Accounting Pronouncements and Changes in Accounting

2. New Accounting Pronouncements and Changes in Accounting

In January 2010, the Financial Accounting Standards Board (FASB) issued guidance to amend the disclosure requirements related to fair value measurements. The Company adopted the guidance for the quarter ended March 31, 2010, except for the portion of the guidance that requires the disclosure of activities on purchases, sales, issuance, and settlements of the assets and liabilities measured using significant unobservable inputs (Level 3 fair value measurements). The Level 3 fair value measurement guidance was adopted by the Company in its fiscal year beginning October 1, 2011. Since the Company carries no Level 3 assets or liabilities, the adoption of the separate disclosures related to Level 3 measurements did not have a material impact on its consolidated financial statements. Additionally, the FASB issued a new accounting standard on fair value measurements that changes certain fair value measurement principles, clarifies the requirement for measuring fair value and expands disclosure requirements, particularly for Level 3 fair value measurements. This guidance is effective for the Company’s second quarter ending March 31, 2012 and is not expected to have a material impact on its consolidated financial statements.

On October 1, 2010, the Company adopted guidance issued by the FASB on revenue recognition. The new guidance provides another alternative for determining the selling price of deliverables, when vendor specific objective evidence or third party evidence for deliverables in an arrangement cannot be determined, and requires companies to allocate arrangement consideration to separate deliverables using the relative selling price method. The adoption of the guidance did not have a material effect on the Company’s consolidated financial statements.

On October 1, 2010, the Company also adopted guidance issued by the FASB on the consolidation of variable interest entities. The new guidance requires revised evaluations of whether entities represent variable interest entities, ongoing assessments of whether the Company has the power to direct the activities over such entities, and additional disclosures for variable interests. Adoption of the new guidance did not have a material impact on the Company’s consolidated financial statements.

In June 2011, the FASB issued guidance on the presentation of comprehensive income. The new standard will require companies to present items of net income, items of other comprehensive income and total comprehensive income in one continuous statement or two separate consecutive statements, and companies will no longer be allowed to present items of other comprehensive income in the statement of stockholders’ equity. The guidance also requires presentation of reclassification adjustments from other comprehensive income to net income on the face of the financial statements. This guidance is effective for the Company’s fiscal year beginning October 1, 2012 and, although it will change the financial statement presentation, it is not expected to have a material impact on its financial condition or results of operations.

In September 2011, the FASB issued guidance intended to simplify goodwill impairment testing. Entities are allowed to perform a qualitative assessment to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step goodwill impairment test. This guidance is effective for goodwill impairment tests performed in interim and annual periods for fiscal years beginning after December 15, 2011, with early adoption permitted. The Company does not expect this guidance will have a material impact on its consolidated financial statements.

- Definition

The entire disclosure for reporting accounting changes and error corrections. It includes the conveyance of information necessary for a user of the Company's financial information to understand all aspects and required disclosure information concerning all changes and error corrections reported in the Company's financial statements for the period.

+ References + Details

Stock Repurchase Program

3 Months Ended

Dec. 31, 2011

Stock Repurchase Program

Stock Repurchase Program

3. Stock Repurchase Program

In August 2011, the Company’s Board of Directors authorized a stock repurchase program (the Repurchase Program), pursuant to which the Company may purchase up to $200 million of its common stock. Share repurchases under this program may be effected through open market purchases, unsolicited or solicited privately negotiated transactions or other methods, including pursuant to a Rule 10b5-1 plan.

In connection with the Repurchase Program, the Company entered into an accelerated share repurchase (ASR) agreement with Bank of America, N.A. (Bank of America) on August 16, 2011. Under the agreement for the ASR, the Company agreed to repurchase $100 million of its common stock from Bank of America. During the quarter ended September 30, 2011, Bank of America delivered 4.3 million shares to the Company, at which point the Company’s shares outstanding were reduced and accounted for as a reduction to retained earnings. The number of shares delivered was the minimum amount of shares Bank of America is contractually obligated to provide under the ASR agreement.

The specific number of shares that ultimately will be repurchased by the Company under the ASR agreement will be based upon the volume-weighted average share price of the Company’s common stock during the term of the ASR agreement, less an agreed discount, subject to collar provisions which establish a maximum and minimum price and other customary conditions under the ASR agreement. The Company expects all ASR purchases to be completed, and the ASR agreement to be settled in full, during the first half of fiscal 2012, but no later than March 7, 2012. At settlement, the Company may be entitled to receive additional shares of common stock from Bank of America or, under certain circumstances, may be required to issue additional shares or make a cash payment to Bank of America at the Company’s option.

In connection with the Repurchase Program, on December 14, 2011, the Company also entered into a Rule 10b5-1 repurchase plan, with Merrill Lynch, Pierce, Fenner & Smith Incorporated (Merrill Lynch). Under this plan, and consistant with the Company’s previously announced Repurchase Program, the Company agreed to repurchase a maximum of $100 million of its common stock through Merrill Lynch. The timing, nature and amount of purchases made by Merrill Lynch depend on a variety of factors, including market conditions and the volume limit defined by Rule 10b-18. As of December 31, 2011, the Company had repurchased approximately 360,000 shares under this plan, at an average price of $20.08, for a total cost of approximately $7.3 million. As of December 31, 2011, the Company had $92.7 million remaining to be purchased pursuant to this plan. Repurchased shares are retired, but remain authorized for registration and issuance in the future. This plan expired on February 3, 2012.

Business Acquisitions, Goodwill and Intangible Assets

3 Months Ended

Dec. 31, 2011

Business Acquisitions, Goodwill and Intangible Assets

Business Acquisitions, Goodwill and Intangible Assets

4. Business Acquisitions, Goodwill and Intangible Assets

The Company completed one business acquisition, Capital Engineering Corporation (CEC), an environmental engineering firm in Taiwan, during the quarter ended December 31, 2011. Pursuant to the related acquisition agreement, the Company acquired a majority interest in the shares of CEC for $7.3 million in cash and agreed to purchase the remaining shares for $5.9 million in cash during the quarter ending March 31, 2012. This business acquisition did not meet the quantitative thresholds to require pro forma disclosures of operating results based on the Company’s consolidated assets and income.

At the time of acquisition, the Company preliminarily estimates the amount of the identifiable intangible assets acquired based upon historical valuations of similar acquisitions and the facts and circumstances available at the time. The Company determines the final value of the identifiable intangible assets as soon as information is available, but not more than 12 months from the date of acquisition. The Company is in the process of finalizing its valuation of intangible assets, deferred taxes and fair values related to projects and leases for certain recent acquisitions. Post-acquisition adjustments primarily relate to project related liabilities.

The changes in the carrying value of goodwill by reporting segment for the three months ended December 31, 2011 and 2010 were as follows:

	September 30, 2011		Post- Acquisition Adjustments			Foreign Exchange Impact		Acquired		December 31, 2011
						(in millions)
Reporting Unit
Professional Technical Services	$	1,733.9	$	0.5		$	4.2	$	8.9	$	1,747.5
Management Support Services	352.4		(2.0		)	—		—		350.4
Total	$	2,086.3	$	(1.5	)	$	4.2	$	8.9	$	2,097.9

	September 30, 2010		Post- Acquisition Adjustments		Foreign Exchange Impact		Acquired		December 31, 2010
					(in millions)
Reporting Unit
Professional Technical Services	$	1,355.0	$	4.9	$	6.3	$	302.7	$	1,668.9
Management Support Services	335.4		3.4		—		—		338.8
Total	$	1,690.4	$	8.3	$	6.3	$	302.7	$	2,007.7

The gross amounts and accumulated amortization of the Company’s acquired identifiable intangible assets with finite useful lives as of December 31, 2011 and September 30, 2011, included in intangible assets—net, in the accompanying consolidated balance sheets, were as follows:

	December 31, 2011							September 30, 2011
	Gross Amount		Accumulated Amortization			Intangible Assets, Net		Gross Amount		Accumulated Amortization			Intangible Assets, Net		Amortization Period
						(in millions)									(years)
Backlog	$	92.4	$	(81.1	)	$	11.3	$	91.5	$	(79.8	)	$	11.7	1 – 5
Customer relationships	142.3		(43.0		)	99.3		143.2		(39.3		)	103.9		10
Trademark / tradename	7.7		(4.8		)	2.9		7.4		(3.9		)	3.5		2
Total	$	242.4	$	(128.9	)	$	113.5	$	242.1	$	(123.0	)	$	119.1

Amortization expense of acquired intangible assets included within cost of revenue was $5.9 million and $9.1 million for the three months ended December 31, 2011 and 2010, respectively. The following table presents estimated amortization expense of intangible assets for the remainder of fiscal 2012 and for the succeeding years:

Fiscal Year	(in millions)
2012 (nine months remaining)	$	17.2
2013	18.1
2014	16.7
2015	15.4
2016	12.7
Thereafter	33.4
Total	$	113.5

In addition to the above, amortization expense of acquired intangible assets included within equity in earnings of joint ventures was $0.2 million for the three months ended December 31, 2011.

Accounts Receivable-Net

3 Months Ended

Dec. 31, 2011

Accounts Receivable-Net

Accounts Receivable-Net

5. Accounts Receivable—Net

Net accounts receivable consisted of the following as of December 31, 2011 and September 30, 2011:

	December 31, 2011			September 30, 2011
	(in millions)
Billed	$	1,316.3		$	1,256.3
Unbilled	1,184.7			1,133.6
Contract retentions	131.6			110.5
Total accounts receivable—gross	2,632.6			2,500.4
Allowance for doubtful accounts	(118.7		)	(120.2		)
Total accounts receivable—net	$	2,513.9		$	2,380.2

Billed accounts receivable represent amounts billed to clients that have yet to be collected. Unbilled accounts receivable represent revenue recognized but not yet billed pursuant to contract terms or accounts billed after the period end. Substantially all unbilled receivables as of December 31, 2011 and September 30, 2011 are expected to be billed and collected within twelve months. Contract retentions represent amounts invoiced to clients where payments have been withheld pending the completion of certain milestones, other contractual conditions or upon the completion of the project. These retention agreements vary from project to project and could be outstanding for several months or years.

Allowances for doubtful accounts have been determined through specific identification of amounts considered to be uncollectible and potential write-offs, plus a non-specific allowance for other amounts for which some potential loss has been determined to be probable based on current and past experience.

Other than the U.S. government, no single client accounted for more than 10% of the Company’s accounts receivable as of December 31, 2011 or September 30, 2011.

- Definition

The entire disclosure for claims held for amounts due a company. Examples include trade accounts receivables, notes receivables, loans receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 3, 4
-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 7
-Article 9

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 01-6
-Paragraph 13
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 4
-Section 08
-Paragraph k

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6965416&loc=d3e5074-111524

Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6965416&loc=d3e5066-111524

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(k))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
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-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6965416&loc=d3e5162-111524

+ Details

Joint Ventures and Variable Interest Entities

3 Months Ended

Dec. 31, 2011

Joint Ventures and Variable Interest Entities

Joint Ventures and Variable Interest Entities

6. Joint Ventures and Variable Interest Entities

The Company’s joint ventures provide architecture, engineering, program management, construction management and operations and maintenance services. Joint ventures, the combination of two or more partners, are generally formed for a specific project. Management of the joint venture is typically controlled by a joint venture executive committee, comprised of a representative from the joint venture partners. The joint venture executive committee normally provides management oversight and controls decisions which could have significant impact on the joint venture’s economics.

Some of the Company’s joint ventures have no employees and minimal operating expenses. For these joint ventures, the Company’s employees perform work for the joint venture, which is then billed to a third-party customer by the joint venture. These joint ventures function as pass through entities to bill the third-party customer. For consolidated entities, the Company records the entire amount of the services performed and the costs associated with these services, including the services provided by the other joint venture partners, in the Company’s results of operations. For certain of these joint ventures where a fee is added by an unconsolidated joint venture to client billings, the Company’s portion of that fee is recorded in equity in earnings of joint ventures.

The Company also has joint ventures that have their own employees and operating expenses, and to which the Company generally makes a capital contribution. The Company accounts for these joint ventures either as consolidated entities or equity method investments based on the criteria further discussed below.

Effective October 1, 2010, the Company adopted guidance issued by the FASB on the consolidation of variable interest entities (VIEs). The consolidation standard requires companies to utilize a qualitative approach to determine whether it is the primary beneficiary of a VIE. The process for identifying the primary beneficiary of a VIE requires consideration of the factors which provide a party the power to direct the activities that most significantly impact the joint ventures’ economic performance, including powers granted to the joint venture’s program manager, powers contained in the joint venture governing board, and to a certain extent, a company’s economic interest in the joint venture. The Company analyzes its joint ventures and classifies them according to the consolidation standard as either:

· a VIE that must be consolidated because the Company is the primary beneficiary or the joint venture is not a VIE; and the Company holds the majority voting interest with no significant participative rights available to the other partners; or

· a VIE that does not require consolidation because the Company is not the primary beneficiary or the joint venture is not a VIE and the Company does not hold the majority voting interest.

If it is determined that the Company has the power to direct the activities that most significantly impact the joint ventures’ economic performance, the Company considers whether or not it has the obligation to absorb losses or rights to receive benefits from the entities that could potentially be significant to the joint ventures.

The adoption of the consolidation standard did not result in the consolidation or de-consolidation of any joint ventures that were material either individually or in the aggregate to the consolidated financial statements of the Company. The Company has not provided financial or other support during the periods presented to any of its VIEs that it was not previously contractually required to provide. Contractually required support provided to the Company’s joint ventures is further discussed in Note 14.

Summary of financial information of the consolidated joint ventures is as follows:

	December 31, 2011 (Unaudited)		September 30, 2011
	(in millions)
Current assets	$	241.1	$	262.6
Non-current assets	0.1		0.1
Total assets	$	241.2	$	262.7

Current liabilities	$	49.9	$	69.4
Non-current liabilities	—		—
Total liabilities	49.9		69.4

Total AECOM equity	135.5		137.9
Noncontrolling interests	55.8		55.4
Total owners’ equity	191.3		193.3
Total liabilities and owners’ equity	$	241.2	$	262.7

Total revenue of the consolidated joint ventures was $100.2 million and $216.7 million for the three months ended December 31, 2011 and December 31, 2010, respectively. The assets of the Company’s consolidated joint ventures are restricted for use only by the particular joint venture and are not available for the general operations of the Company.

Summary of financial information of the unconsolidated joint ventures is as follows:

	December 31, 2011 (Unaudited)		September 30, 2011
	(in millions)
Current assets	$	537.7	$	510.7
Non-current assets	18.7		22.6
Total assets	$	556.4	$	533.3

Current liabilities	$	384.1	$	357.8
Non-current liabilities	4.3		9.6
Total liabilities	388.4		367.4

Joint ventures’ equity	168.0		165.9
Total liabilities and joint ventures’ equity	$	556.4	$	533.3

AECOM’s investment in joint ventures	$	66.9	$	71.1

Total revenue of the unconsolidated joint ventures was $523.7 million and $440.0 million for the three months ended December 31, 2011 and 2010, respectively.

Summary of AECOM’s equity in earnings of unconsolidated joint ventures is as follows:

	Three Months Ended
	December 31, 2011		December 31, 2010
	(in millions )

Pass through joint ventures	$	0.9	$	0.9
Other joint ventures	8.1		7.2
Total	$	9.0	$	8.1

Pension Benefit Obligations

3 Months Ended

Dec. 31, 2011

Pension Benefit Obligations

Pension Benefit Obligations

7. Pension Benefit Obligations

The following table details the components of net periodic cost for the Company’s pension plans for the three months ended December 31, 2011 and 2010:

	Three Months Ended
	December 31, 2011						December 31, 2010
	U.S.			Int’l			U.S.			Int’l
	(in millions)
Components of net periodic (benefit) cost:
Service costs	$	—		$	0.3		$	—		$	1.1
Interest cost on projected benefit obligation	1.9			6.4			2.0			6.6
Expected return on plan assets	(2.1		)	(6.3		)	(2.0		)	(6.7		)
Amortization of net loss	0.8			0.5			0.6			0.7
Settlement loss recognized	—			0.5			—			—
Net periodic cost	$	0.6		$	1.4		$	0.6		$	1.7

The total amounts of employer contributions paid for the three months ended December 31, 2011 were $8.8 million for U.S. plans and $4.4 million for non-U.S. plans. The expected remaining scheduled annual employer contributions for the fiscal year ending September 30, 2012 are $4.5 million for U.S. plans and $12.1 million for non-U.S. plans. Included in other long-term liabilities are net pension liabilities of $154.6 million and $166.5 million as of December 31, 2011 and September 30, 2011, respectively.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph h
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph q
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 8
-Subparagraph m
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 03-2
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 30
-Paragraph 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS106-2
-Paragraph 20, 21, 22
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 7, 21, 22
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5, 6, 7, 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Implementation Guide (Q and A)
-Number FAS88
-Paragraph 63
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-URI http://asc.fasb.org/topic&trid=2235017

+ Details

Debt

3 Months Ended

Dec. 31, 2011

Debt

Debt

8. Debt

Debt consisted of the following:

	December 31, 2011			September 30, 2011
	(in millions)
Unsecured term credit agreement	$	750.0		$	750.0
Unsecured senior notes	254.4			253.6
Unsecured revolving credit facility	174.4			101.4
Notes secured by real properties	24.9			25.2
Other debt	37.8			32.3
Total debt	1,241.5			1,162.5
Less: Current portion of debt and short-term borrowings	(23.8		)	(17.8		)
Long-term debt, less current portion	$	1,217.7		$	1,144.7

The following table presents, in millions, scheduled maturities of our debt:

Fiscal Year
2012 (nine months remaining)	$	23.1
2013	153.4
2014	152.1
2015	151.8
2016	476.4
Thereafter	284.7
Total	$	1,241.5

Unsecured Term Credit Agreement

In September 2011, the Company entered into an Amended and Restated Credit Agreement (the “Term Credit Agreement”) with Bank of America, N.A., as administrative agent and a lender, and the other lenders party thereto. Pursuant to the Term Credit Agreement, the Company borrowed $750 million in term loans on the closing date and may borrow up to an additional $100 million in term loans upon request by the Company subject to certain conditions, including Company and lender approval. The Company used approximately $600 million of the proceeds from the loans to repay indebtedness under its prior term loan facility, approximately $147 million of the proceeds to pay down indebtedness under its revolving credit facility and a portion of the proceeds to pay fees and expenses related to the Term Credit Agreement. The loans under the Term Credit Agreement bear interest, at the Company’s option, at either the Base Rate (as defined in the Term Credit Agreement) plus an applicable margin or the Eurodollar Rate (as defined in the Term Credit Agreement) plus an applicable margin. The applicable margin for the Base Rate loans is a range of 0.375% to 1.50% and the applicable margin for Eurodollar Rate loans is a range of 1.375% to 2.50%, both based on the debt-to-earnings leverage ratio of the Company at the end of each fiscal quarter. The initial interest rate of the loans borrowed on September 30, 2011 is the 3 month Eurodollar rate plus 1.75%, or a total of 2.12%. For the three months ended December 31, 2011 and 2010, the average interest rate of the Company’s term loan facility was 2.12% and 2.8%, respectively. Payments of the initial principal amount outstanding under the Term Credit Agreement are required on a quarterly basis beginning on December 31, 2012, while interest payments are required on a quarterly basis beginning December 31, 2011. Any remaining principal of the loans under the Term Credit Agreement is due no later than July 20, 2016. Accrued interest is payable in arrears on a quarterly basis for Base Rate loans, and at the end of the applicable interest period (but at least every three months) for Eurodollar Rate loans. The Company may optionally prepay the loans at any time, without penalty.

Unsecured Senior Notes

In July 2010, the Company issued $300 million of notes to private institutional investors. The notes consisted of $175.0 million of 5.43% Senior Notes, Series A, due July 2020 and $125.0 million of 1.00% Senior Discount Notes, Series B, due July 2022 for net proceeds of $249.8 million. The outstanding accreted balance of Series B Notes was $79.4 million at December 31, 2011, which have an effective interest rate of 5.62%. The fair value of the Company’s unsecured senior notes was approximately $257 million at December 31, 2011 and $259 million at September 30, 2011. The Company calculated the fair values based on model- derived valuations using market observable inputs, which are Level 2 inputs under the accounting guidance. The Company’s obligations under the notes are guaranteed by certain subsidiaries of the Company pursuant to one or more subsidiary guarantees.

Unsecured Revolving Credit Facility

In July 2011, the Company entered into a Third Amended and Restated Credit Agreement (the “Revolving Credit Agreement”) with Bank of America, N.A., as an administrative agent and a lender and the other lenders party thereto, which amended and restated its unsecured revolving credit facility and increased its available borrowing capacity in order to support its working capital and acquisition needs. As of December 31, 2011 and September 30, 2011, the borrowing capacity under the unsecured revolving credit facility was $1.05 billion and pursuant to the terms of the Revolving Credit Agreement, has an expiration date of July 20, 2016. Prior to this expiration date, principal amounts outstanding under the Revolving Credit Agreement may be repaid and reborrowed at the option of the Company without prepayment or penalty, subject to certain conditions. The Company may also, at its option, request an increase in the commitments under the facility up to a total of $1.15 billion, subject to certain conditions, including Company and lender approval. The loans under the Revolving Credit Agreement may be borrowed in dollars or in certain foreign currencies and bear interest, at the Company’s option, at either the Base Rate (as defined in the Revolving Credit Agreement) plus an applicable margin or the Eurocurrency Rate (as defined in the Revolving Credit Agreement) plus an applicable margin. The applicable margin for the Base Rate loans is a range of 0.0% to 1.50% and the applicable margin for the Eurocurrency Rate loans is a range of 1.00% to 2.50%, both based on the Company’s debt-to-earnings leverage ratio at the end of each fiscal quarter. In addition to these borrowing rates, there is a commitment fee which ranges from 0.150% to 0.375% on any unused commitment. Accrued interest is payable in arrears on a quarterly basis for Base Rate loans, and at the end of the applicable interest period (but at least every three months) for Eurocurrency Loans. At December 31, 2011 and September 30, 2011, $174.4 million and $101.4 million, respectively, were outstanding under the revolving credit facility. At December 31, 2011 and September 30, 2011, outstanding standby letters of credit totaled $34.0 million and $32.1 million, respectively, under the revolving credit facility. As of December 31, 2011, the Company had $841.6 million available under its Revolving Credit Agreement.

Covenants and Restrictions

Under the Company’s debt agreements relating to its unsecured revolving credit facility and unsecured term credit agreements, the Company is subject to a maximum consolidated leverage ratio at the end of any fiscal quarter. This ratio is calculated by dividing consolidated funded debt (including financial letters of credit) by consolidated earnings before interest, taxes, depreciation, and amortization (EBITDA). For the Company’s debt agreements, EBITDA is defined as consolidated net income attributable to AECOM plus interest, depreciation and amortization expense, amounts set aside for taxes and other non-cash items (including a calculated annualized EBITDA from the Company’s acquisitions). As of December 31, 2011, the consolidated leverage ratio was 2.4, which did not exceed the Company’s most restrictive maximum consolidated leverage ratio of 3.0.

The Company’s Revolving Credit Agreement and Term Credit Agreement also contain certain covenants that limit the Company’s ability to, among other things, (i) merge with other entities, (ii) enter into a transaction resulting in a change of control, (iii) create new liens, (iv) sell assets outside of the ordinary course of business, (v) enter into transactions with affiliates, (vi) substantially change the general nature of the Company and its subsidiaries taken as a whole, and (vii) incur indebtedness and contingent obligations.

Additionally, the Company’s unsecured senior notes contain covenants that limit (i) certain types of indebtedness, which include indebtedness incurred by subsidiaries and indebtedness secured by a lien, (ii) merge with other entities, (iii) enter into a transaction resulting in a change of control, (iv) create new liens, (v) sell assets outside of the ordinary course of business, (vi) enter into transactions with affiliates, and (vii) substantially change the general nature of the Company and its subsidiaries taken as a whole. The unsecured senior notes also contain a financial covenant that requires the Company to maintain a net worth above a calculated threshold. The threshold is calculated as $1.2 billion plus 40% of the consolidated net income for each fiscal quarter commencing with the fiscal quarter ending June 30, 2010. In the calculation of this threshold, the Company cannot include a consolidated net loss that may occur in any fiscal quarter. The Company’s net worth for this financial covenant is defined as total AECOM stockholder’s equity, which is consolidated stockholders’ equity, including any redeemable common stock and stock units and the liquidation preference of any preferred stock. As of December 31, 2011, this amount was $2.4 billion, which exceeds the calculated threshold of $1.4 billion.

Should the Company fail to comply with these covenants, all or a portion of its borrowings under the unsecured senior notes and unsecured term credit agreements could become immediately payable and its unsecured revolving credit facility could be terminated. At December 31, 2011, and September 30, 2011 the Company was in compliance with all such covenants.

Interest Rate Swaps

The Company uses interest rate swap agreements with financial institutions to fix the variable interest rates on portions of the Company’s debt. In September 2011, the Company entered into two interest rate swap agreements to fix the interest rates on $250.0 million of its debt under the Term Credit Agreement. In December 2011, the Company entered into two additional interest rate swap agreements to fix the interest rate on an additional $350.0 million of its debt under the Term Credit Agreement. The Company applies cash flow hedge accounting for the interest rate swap agreements. Accordingly, the derivatives are recorded at fair value as assets or liabilities and the effective portion of changes in the fair value of the derivative, as measured quarterly, is reported in other comprehensive income. For the three months ended December 31, 2011, the amount recorded in other comprehensive income related to the decrease in fair value of the derivatives was $0.4 million. The fixed rates and the related expiration dates of the outstanding swap agreements are as follows:

Notional Amount (in millions)		Fixed Rate		Expiration Date
$	250.0	0.95	%	September 2015
200.0		0.68	%	December 2014
150.0		0.55	%	December 2013

The Company’s average effective interest rate on total borrowings, including the effects of the swaps, during the three months ended December 31, 2011 and 2010 was 3.1% and 3.3%, respectively.

Notes Secured by Real Properties

Notes secured by real properties, payable to a bank, were assumed in connection with a business acquired during the year ended September 30, 2008. These notes payable bear interest at 6.04% per annum and mature in December 2028.

Other Debt

Other debt consists primarily of bank overdrafts and obligations under capital leases. In addition to the unsecured revolving credit facility discussed above, at December 31, 2011, the Company had $264.2 million of unsecured credit facilities primarily used to cover periodic overdrafts and letters of credit, of which $194.2 million was utilized for outstanding letters of credit.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References + Details

Fair Value Measurements

3 Months Ended

Dec. 31, 2011

Fair Value Measurements

Fair Value Measurements

9. Fair Value Measurements

Fair value is the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining fair value, the Company considers the principal or most advantageous market in which it would transact, and the Company considers assumptions that market participants would use when pricing the asset or liability. It measures certain financial and nonfinancial assets and liabilities at fair value on a recurring and nonrecurring basis.

Nonfinancial assets and liabilities include items such as goodwill and long lived assets that are measured at fair value resulting from impairment, if deemed necessary. During the three months ended December 31, 2011 and 2010, the Company did not record any fair market value adjustments to those financial and nonfinancial assets and liabilities measured at fair value on a nonrecurring basis.

Fair Value Hierarchy

The three levels of inputs that may be used to measure fair value are as follows:

· Level 1 Quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.

· Level 2 Observable inputs other than quoted prices included within Level 1, such as quoted prices for similar assets or liabilities, quoted prices in markets with insufficient volume or infrequent transactions (less active markets), or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated with observable market data for substantially the full term of the assets or liabilities.

· Level 3 Unobservable inputs that are significant to the measurement of the fair value of assets or liabilities.

The following table summarizes the Company’s non-pension financial assets and liabilities measured at fair value on a recurring basis (at least annually) in millions:

	December 31, 2011		Quoted Prices in Active Markets for Identical Assets (Level 1)

Foreign currency forwards	$	0.7	$	0.7
Total assets	$	0.7	$	0.7

Interest rate swaps (1)	$	0.4	$	0.4
Total liabilities	$	0.4	$	0.4

(1)

For additional information about the Company’s interest rate swaps, refer to Note 8 herein.

	September 30, 2011		Quoted Prices in Active Markets for Identical Assets (Level 1)

Foreign currency forwards	$	0.8	$	0.8
Total liabilities	$	0.8	$	0.8

Foreign currency forwards

The Company may enter into foreign currency forwards to partially offset the foreign currency exchange gains and losses generated by the re-measurement of certain assets and liabilities denominated in non-functional currencies. The Company records all derivatives on the Consolidated Balance Sheets at fair value. Foreign currency forwards are not designated as hedging instruments, and accordingly, changes in fair value are recorded through earnings.

As of December 31, 2011, prepaid expenses and other current assets includes the fair value of two foreign currency forwards. At September 30, 2011 the fair value of the foreign currency forwards were recorded within other accrued expenses. The Company recognized in earnings a net gain of $1.5 million on the two foreign currency forwards during the three months ended December 31, 2011. The contract rates and the related contract maturity dates of the outstanding foreign currency forwards are as follows:

Notional Amount (in millions of Canadian dollars)		Contract Rate		Contract Maturity Date
60.0		1.04		September 2012

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44A, 44B
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15C, 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15A
-Subparagraph a-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15B
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 3, 10, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32, 33, 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 17-22, 27, 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
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+ Details

Share-based Payment

3 Months Ended

Dec. 31, 2011

Share-based Payment

Share-based Payment

10. Share-based Payment

The fair value of the Company’s stock option awards is estimated on the date of grant using the Black-Scholes option-pricing model. The expected term of awards granted represents the period of time the awards are expected to be outstanding. As the Company’s common stock has only been publicly-traded since May 2007, expected volatility was based on a historical volatility, for a period consistent with the expected option term, of publicly-traded peer companies. The risk-free interest rate is based on U.S. Treasury bond rates with maturities equal to the expected term of the option on the grant date. The Company uses historical data as a basis to estimate the probability of forfeitures.

The fair value of options granted during the three months ended December 31, 2010 were determined using the following weighted average assumptions:

	Three Months Ended December 31,
	2010
Dividend yield	—
Expected volatility	38.6	%
Risk-free interest rate	1.5	%
Term (in years)	4.5

For the three months ended December 31, 2011 and 2010, compensation expense recognized related to stock options as a result of the fair value method was $0.9 million and $1.1 million, respectively. Unrecognized compensation expense relating to stock options outstanding as of December 31 and September 30, 2011 was $2.9 million and $3.8 million, respectively, to be recognized on a straight-line basis over the awards’ respective vesting periods, which are generally three years.

Stock option activity for the three months ended December 31 was as follows:

	2011				2010
	Shares of stock under options		Weighted average exercise price		Shares of stock under options		Weighted average exercise price
	(in millions)				(in millions)
Outstanding at September 30	2.9		$	21.38	3.1		$	19.09
Options granted	—		—		0.4		27.54
Options exercised	(0.2	)	10.61		(0.3	)	11.39
Options forfeited or expired	—		25.22		—		22.23
Outstanding at December 31	2.7		22.22		3.2		20.64

Vested and expected to vest in the future as of December 31	2.7		$	22.16	3.1		$	20.51

The weighted average grant-date fair value of stock options granted during the three months ended December 31, 2010 was $9.39.

The Company grants stock units under the Performance Earnings Program (PEP), whereby units are earned and issued dependent upon meeting established cumulative performance objectives over a three-year period. The Company recognized compensation expense relating to the PEP of $3.5 million and $4.4 million during the three months ended December 31, 2011 and 2010, respectively. Additionally, the Company issues restricted stock units which are earned based on service conditions, resulting in compensation expense of $4.2 million and $2.5 million during the three months ended December 31, 2011 and 2010, respectively. Unrecognized compensation expense related to PEP units and restricted stock units outstanding was $32.2 million and $44.1 million as of December 31, 2011 and $16.3 million and $23.8 million as of September 30, 2011, respectively, to be recognized on a straight-line basis over the awards’ respective vesting periods which are generally three years.

Cash flows attributable to tax benefits resulting from tax deductions in excess of compensation cost recognized for those stock options (excess tax benefits) is classified as financing cash flows. Excess tax benefits of $0.7 million and $60.1 million for the three months ended December 31, 2011 and 2010, respectively, have been classified as financing cash inflows in the consolidated statements of cash flows.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
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-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

+ Details

Income Taxes

3 Months Ended

Dec. 31, 2011

Income Taxes

Income Taxes

11. Income Taxes

The effective tax rate was 28.8% and 24.8% for the three months ended December 31, 2011 and 2010, respectively. The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, enacted on December 17, 2010, retroactively extended the Research and Experimentation Credits which had lapsed on December 31, 2009. As a result of the extension, the Company recognized a $3.0 million benefit net of uncertainties during the three months ended December 31, 2010 reflecting anticipated credits for the nine months ended September 30, 2010.

The Company is currently at appeals with the U.S. Internal Revenue Service for fiscal 2006 and 2007 and under examination for fiscal 2008 and 2009. The Company anticipates that some of the audits may be concluded in the foreseeable future, including in fiscal 2012. Based on the status of these audits, it is reasonably possible that the conclusion of the audits may result in a reduction of unrecognized tax benefits. However, it is not possible to estimate the impact of this change at this time due to the early status of the tax examinations.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 740
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
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-Topic 740
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+ Details

Earnings Per Share

3 Months Ended

Dec. 31, 2011

Earnings Per Share

Earnings Per Share

12. Earnings Per Share

Basic earnings per share (EPS) excludes dilution and is computed by dividing net income available for common stockholders by the weighted average number of common shares outstanding for the period. Diluted EPS is computed by dividing net income attributable to AECOM by the weighted average number of common shares outstanding and potential common stock equivalent shares for the period. The Company includes as potential common stock equivalent shares the weighted average dilutive effects of outstanding share-based payment awards using the treasury stock method.

The following table sets forth a reconciliation of the denominators for basic and diluted EPS:

	Three Months Ended
	December 31, 2011	December 31, 2010
	(in millions)
Denominator for basic earnings per share	114.0	118.0
Potential common shares:
Stock options	0.2	0.7
Other	0.4	0.4
Denominator for diluted earnings per share	114.6	119.1

For the three months ended December 31, 2011 and 2010, share-based payment awards excluded from the calculation of potential common shares were not significant. The Company excludes stock options from the computation of diluted EPS when the option’s price is greater than the average market price of the Company’s common shares. The Company also would exclude common stock equivalent shares from the computation in loss periods as their effect would be anti-dilutive.

Other Financial Information

3 Months Ended

Dec. 31, 2011

Other Financial Information

Other Financial Information

13. Other Financial Information

Accrued expenses and other current liabilities consist of the following:

	December 31, 2011		September 30, 2011
	(in millions)
Accrued salaries and benefits	$	376.6	$	417.3
Accrued contract costs	304.2		320.2
Other accrued expenses	57.5		55.2
	$	738.3	$	792.7

Accrued contract costs above include balances related to professional liability accruals of $114.4 million and $118.4 million as of December 31, 2011 and September 30, 2011, respectively. The remaining accrued contract costs primarily relate to costs for services provided by subcontractors and other non-employees.

Other long-term liabilities consist of the following:

	December 31, 2011		September 30, 2011
	(in millions)
Pension liabilities (Note 7)	$	154.6	$	166.5
Reserve for uncertain tax positions (Note 11)	61.2		61.1
Other	204.2		207.4
	$	420.0	$	435.0

The components of accumulated other comprehensive loss are as follows:

	December 31, 2011			September 30, 2011
	(in millions)
Foreign currency translation adjustment	$	(31.6	)	$	(51.1	)
Swap valuation	(0.4		)	—
Defined benefit minimum pension liability adjustment, net of tax	(136.9		)	(136.5		)
	$	(168.9	)	$	(187.6	)

Commitments and Contingencies

3 Months Ended

Dec. 31, 2011

Commitments and Contingencies

Commitments and Contingencies

14. Commitments and Contingencies

The Company records amounts representing its probable estimated liabilities relating to claims, guarantees, litigation, audits and investigations. The Company relies in part on qualified actuaries to assist it in determining the level of reserves to establish for insurance-related claims that are known and have been asserted against it, and for insurance-related claims that are believed to have been incurred based on actuarial analysis, but have not yet been reported to the Company’s claims administrators as of the respective balance sheet dates. The Company includes any adjustments to such insurance reserves in its consolidated results of operations.

The Company is a defendant in various lawsuits arising in the normal course of business. In the opinion of management, the ultimate resolution of these matters will not have a material adverse effect on its consolidated balance sheet or statements of income or cash flows.

In some instances, the Company guarantees that a project, when complete, will achieve specified performance standards. If the project subsequently fails to meet guaranteed performance standards, the Company may either incur significant additional costs or be held responsible for the costs incurred by the client to achieve the required performance standards. At December 31, 2011, the Company was contingently liable in the amount of approximately $228.2 million under standby letters of credit issued primarily in connection with general and professional liability insurance programs and for payment and performance guarantees.

In the ordinary course of business, the Company enters into various agreements providing financial or performance assurances to clients on behalf of certain unconsolidated partnerships, joint ventures and other jointly executed contracts. These agreements are entered into primarily to support the project execution commitments of these entities. The guarantees have various expiration dates. The maximum potential payment amount of an outstanding performance guarantee is the remaining cost of work to be performed by or on behalf of third parties. Generally, under joint venture arrangements, if a partner is financially unable to complete its share of the contract, the other partner(s) will be required to complete those activities. The Company generally only enters into joint venture arrangements with partners who are reputable, financially sound and who carry appropriate levels of surety bonds for the project in order to adequately assure completion of their assignments. The Company does not expect that these guarantees will have a material adverse effect on its consolidated balance sheet or statements of income or cash flows.

Combat Support Associates Joint Venture

On March 24, 2010, the U.S. Defense Contract Audit Agency (DCAA) issued a DCAA Form 1 questioning costs incurred during fiscal 2007 by Combat Support Associates (CSA), a consolidated joint venture that includes AECOM Government Services, Inc., in the performance of a U.S. Government contract in Kuwait. The costs in question, which have been recognized as revenue on an accrual basis over the life of the contract, were incurred in paying Service Terminal Indemnity (STI) to CSA’s employees at the end of their employment agreements. The DCAA questioned the reasonableness and allowability of the payments on the basis that CSA allegedly paid more than the amount required by the Kuwait Labor Law. As a result of the issuance of the DCAA Form 1, the U.S. Government withheld approximately $17 million from payments on current year billings pending final resolution of the questioned costs.

CSA has requested that the U.S. Government contracting officer make a final determination that the costs are proper under the contract. If the contracting officer declines to overrule the DCAA Form 1, CSA intends to utilize all proper avenues to defend against the Government’s claim, including appeals processes.

The Company believes, based upon advice of Kuwaiti legal counsel, that CSA has been in compliance with STI requirements of Kuwait labor laws. Therefore, the Company presently believes that, if required, CSA would be successful in obtaining a favorable determination of this matter. However, if the DCAA Form 1 is not overruled and subsequent appeals are unsuccessful, the decision could have a material adverse effect on the Company’s results of operations.

Global Linguists Solutions Joint Venture

On October 5, 2011, the DCAA issued a DCAA Form 1 questioning costs incurred by Global Linguists Solutions (GLS), an equity method joint venture, of which McNeil Technologies, Inc., acquired by the Company in August 2010, is an owner. The questioned costs were incurred by GLS during fiscal 2009, a period prior to the acquisition. Specifically, the DCAA questioned direct labor, associated burdens, and fees billed to the U.S. Government for linguists that allegedly did not meet specific contract requirements. As a result of the issuance of DCAA Form 1, the U.S. Government withheld approximately $14 million from payments on current year billings pending final resolution of the questioned costs.

GLS is performing a review of the issues raised in the Form 1 in order to respond fully to the questioned costs. Based on an initial review, GLS believes that the costs met the applicable contract requirements. However, if the DCAA Form 1 is not overruled and subsequent appeals are unsuccessful, the decision could have a material adverse effect on the Company’s results of operations.

Libyan Project

Due to the civil unrest in Libya, in February 2011, the Company ceased providing services as the program manager for the Libya Housing and Infrastructure Board’s program to modernize the country’s infrastructure. The Company cannot currently determine when or if it will resume services. This business disruption resulted in a net expense of $10.0 million for the three months ended March 31, 2011, primarily comprised of demobilization and shutdown costs, certain asset write-downs and the reversal of certain previously recorded liabilities. As of December 31, 2011 and September 30, 2011, $25.6 million and $28.5 million, respectively, of liabilities related to this project are included in the accompanying consolidated balance sheet. The liabilities consist primarily of income taxes payable to Libyan authorities and trade accounts payable.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Paragraph 1
-Subparagraph (SX 210.5-02.25)
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+ Details

Reportable Segments

3 Months Ended

Dec. 31, 2011

Reportable Segments

Reportable Segments

15. Reportable Segments

The Company’s operations are organized into two reportable segments: Professional Technical Services (PTS) and Management Support Services (MSS). The Company’s PTS reportable segment delivers planning, consulting, architectural and engineering design, and program and construction management services to commercial and government clients worldwide. The Company’s MSS reportable segment provides program and facilities management and maintenance, training, logistics, consulting, and technical assistance and systems integration services, primarily for agencies of the U.S. government. These reportable segments are organized by the types of services provided, the differing specialized needs of the respective clients, and how the Company manages its business. The Company has aggregated various operating segments into its PTS reportable segment based on their similar characteristics, including similar long term financial performance, the nature of services provided, internal processes for delivering those services, and types of customers.

Management internally analyzes the results of its operations using several non-GAAP measures. A significant portion of the Company’s revenues relates to services provided by subcontractors and other non-employees that it categorizes as other direct costs. Other direct costs are segregated from cost of revenues resulting in revenue, net of other direct costs, which is a measure of work performed by Company employees. The Company has included information on revenue, net of other direct costs, as it believes that it is useful to view our revenue exclusive of costs associated with external service providers.

The following tables set forth summarized financial information concerning the Company’s reportable segments:

Reportable Segments:	Professional Technical Services			Management Support Services			Corporate			Total
	(in millions)
Three Months Ended December 31, 2011:
Revenue	$	1,807.4		$	221.8		$	—		$	2,029.2
Revenue, net of other direct costs(1)	1,100.9			129.9			—			1,230.8
Gross profit	84.8			5.5			—			90.3
Equity in earnings of joint ventures	2.5			6.5			—			9.0
General and administrative expenses	—			—			22.6			22.6
Operating income	87.3			12.0			(22.6		)	76.7

Gross profit as a % of revenue	4.7		%	2.5		%	—			4.5		%
Gross profit as a % of revenue, net of other direct costs(1)	7.7		%	4.2		%	—			7.3		%

Reportable Segments:	Professional Technical Services			Management Support Services			Corporate			Total
	(in millions)
Three Months Ended December 31, 2010:
Revenue	$	1,575.8		$	360.4		$	—		$	1,936.2
Revenue, net of other direct costs(1)	1,084.8			129.0			—			1,213.8
Gross profit	89.5			15.8			—			105.3
Equity in earnings of joint ventures	2.1			6.0			—			8.1
General and administrative expenses	—			—			23.2			23.2
Operating income	91.6			21.8			(23.2		)	90.2

Gross profit as a % of revenue	5.7		%	4.4		%	—			5.4		%
Gross profit as a % of revenue, net of other direct costs(1)	8.3		%	12.2		%	—			8.7		%

(1) Non-GAAP measure.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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+ Details

Business Acquisitions, Goodwill and Intangible Assets (Tables)

3 Months Ended

Dec. 31, 2011

Business Acquisitions, Goodwill and Intangible Assets

Schedule of changes in the carrying value of goodwill by reporting segment

	September 30, 2011		Post- Acquisition Adjustments			Foreign Exchange Impact		Acquired		December 31, 2011
						(in millions)
Reporting Unit
Professional Technical Services	$	1,733.9	$	0.5		$	4.2	$	8.9	$	1,747.5
Management Support Services	352.4		(2.0		)	—		—		350.4
Total	$	2,086.3	$	(1.5	)	$	4.2	$	8.9	$	2,097.9

	September 30, 2010		Post- Acquisition Adjustments		Foreign Exchange Impact		Acquired		December 31, 2010
					(in millions)
Reporting Unit
Professional Technical Services	$	1,355.0	$	4.9	$	6.3	$	302.7	$	1,668.9
Management Support Services	335.4		3.4		—		—		338.8
Total	$	1,690.4	$	8.3	$	6.3	$	302.7	$	2,007.7

Schedule of finite-lived intangible assets by major class

	December 31, 2011							September 30, 2011
	Gross Amount		Accumulated Amortization			Intangible Assets, Net		Gross Amount		Accumulated Amortization			Intangible Assets, Net		Amortization Period
						(in millions)									(years)
Backlog	$	92.4	$	(81.1	)	$	11.3	$	91.5	$	(79.8	)	$	11.7	1 – 5
Customer relationships	142.3		(43.0		)	99.3		143.2		(39.3		)	103.9		10
Trademark / tradename	7.7		(4.8		)	2.9		7.4		(3.9		)	3.5		2
Total	$	242.4	$	(128.9	)	$	113.5	$	242.1	$	(123.0	)	$	119.1

Schedule of estimated future amortization expense of intangible assets

Fiscal Year	(in millions)
2012 (nine months remaining)	$	17.2
2013	18.1
2014	16.7
2015	15.4
2016	12.7
Thereafter	33.4
Total	$	113.5

- Definition

Tabular disclosure of goodwill by reportable segment and in total. Disclosure details may include, but are not limited to, the carrying amount of goodwill, goodwill acquired during the year, goodwill impairment losses recognized, goodwill written-off due to the sale of a business unit, goodwill not yet allocated, and any other changes to goodwill.

+ References + Details

Accounts Receivable-Net (Tables)

3 Months Ended

Dec. 31, 2011

Accounts Receivable-Net

Schedule of net accounts receivable

	December 31, 2011			September 30, 2011
	(in millions)
Billed	$	1,316.3		$	1,256.3
Unbilled	1,184.7			1,133.6
Contract retentions	131.6			110.5
Total accounts receivable—gross	2,632.6			2,500.4
Allowance for doubtful accounts	(118.7		)	(120.2		)
Total accounts receivable—net	$	2,513.9		$	2,380.2

Joint Ventures and Variable Interest Entities (Tables)

3 Months Ended

Dec. 31, 2011

Joint Ventures and Variable Interest Entities

Summary of unaudited financial information of the consolidated joint ventures

	December 31, 2011 (Unaudited)		September 30, 2011
	(in millions)
Current assets	$	241.1	$	262.6
Non-current assets	0.1		0.1
Total assets	$	241.2	$	262.7

Current liabilities	$	49.9	$	69.4
Non-current liabilities	—		—
Total liabilities	49.9		69.4

Total AECOM equity	135.5		137.9
Noncontrolling interests	55.8		55.4
Total owners’ equity	191.3		193.3
Total liabilities and owners’ equity	$	241.2	$	262.7

Summary of unaudited financial information of the unconsolidated joint ventures

	December 31, 2011 (Unaudited)		September 30, 2011
	(in millions)
Current assets	$	537.7	$	510.7
Non-current assets	18.7		22.6
Total assets	$	556.4	$	533.3

Current liabilities	$	384.1	$	357.8
Non-current liabilities	4.3		9.6
Total liabilities	388.4		367.4

Joint ventures’ equity	168.0		165.9
Total liabilities and joint ventures’ equity	$	556.4	$	533.3

AECOM’s investment in joint ventures	$	66.9	$	71.1

Summary of equity in earnings of unconsolidated joint ventures

	Three Months Ended
	December 31, 2011		December 31, 2010
	(in millions )

Pass through joint ventures	$	0.9	$	0.9
Other joint ventures	8.1		7.2
Total	$	9.0	$	8.1

Pension Benefit Obligations (Tables)

3 Months Ended

Dec. 31, 2011

Pension Benefit Obligations

Components of net periodic cost for the Company's pension plans

	Three Months Ended
	December 31, 2011						December 31, 2010
	U.S.			Int’l			U.S.			Int’l
	(in millions)
Components of net periodic (benefit) cost:
Service costs	$	—		$	0.3		$	—		$	1.1
Interest cost on projected benefit obligation	1.9			6.4			2.0			6.6
Expected return on plan assets	(2.1		)	(6.3		)	(2.0		)	(6.7		)
Amortization of net loss	0.8			0.5			0.6			0.7
Settlement loss recognized	—			0.5			—			—
Net periodic cost	$	0.6		$	1.4		$	0.6		$	1.7

Debt (Tables)

3 Months Ended

Dec. 31, 2011

Debt

Schedule of debt

	December 31, 2011			September 30, 2011
	(in millions)
Unsecured term credit agreement	$	750.0		$	750.0
Unsecured senior notes	254.4			253.6
Unsecured revolving credit facility	174.4			101.4
Notes secured by real properties	24.9			25.2
Other debt	37.8			32.3
Total debt	1,241.5			1,162.5
Less: Current portion of debt and short-term borrowings	(23.8		)	(17.8		)
Long-term debt, less current portion	$	1,217.7		$	1,144.7

Schedule of maturities of debt

Fiscal Year
2012 (nine months remaining)	$	23.1
2013	153.4
2014	152.1
2015	151.8
2016	476.4
Thereafter	284.7
Total	$	1,241.5

Schedule of fixed rates and the related expiration dates of the outstanding swap agreements

Notional Amount (in millions)		Fixed Rate		Expiration Date
$	250.0	0.95	%	September 2015
200.0		0.68	%	December 2014
150.0		0.55	%	December 2013

Fair Value Measurements (Tables)

3 Months Ended

Dec. 31, 2011

Fair Value Measurements

Non-pension financial assets and liabilities measured at fair value on a recurring basis

	December 31, 2011		Quoted Prices in Active Markets for Identical Assets (Level 1)

Foreign currency forwards	$	0.7	$	0.7
Total assets	$	0.7	$	0.7

Interest rate swaps (1)	$	0.4	$	0.4
Total liabilities	$	0.4	$	0.4

(1)

For additional information about the Company’s interest rate swaps, refer to Note 8 herein.

	September 30, 2011		Quoted Prices in Active Markets for Identical Assets (Level 1)

Foreign currency forwards	$	0.8	$	0.8
Total liabilities	$	0.8	$	0.8

Share-based Payment (Tables)

3 Months Ended

Dec. 31, 2011

Share-based Payment

Weighted average assumptions used to determine fair value of options granted

	Three Months Ended December 31,
	2010
Dividend yield	—
Expected volatility	38.6	%
Risk-free interest rate	1.5	%
Term (in years)	4.5

Schedule of stock option activity

	2011				2010
	Shares of stock under options		Weighted average exercise price		Shares of stock under options		Weighted average exercise price
	(in millions)				(in millions)
Outstanding at September 30	2.9		$	21.38	3.1		$	19.09
Options granted	—		—		0.4		27.54
Options exercised	(0.2	)	10.61		(0.3	)	11.39
Options forfeited or expired	—		25.22		—		22.23
Outstanding at December 31	2.7		22.22		3.2		20.64

Vested and expected to vest in the future as of December 31	2.7		$	22.16	3.1		$	20.51

Earnings Per Share (Tables)

3 Months Ended

Dec. 31, 2011

Earnings Per Share

Reconciliation of the denominators for basic and diluted EPS

	Three Months Ended
	December 31, 2011	December 31, 2010
	(in millions)
Denominator for basic earnings per share	114.0	118.0
Potential common shares:
Stock options	0.2	0.7
Other	0.4	0.4
Denominator for diluted earnings per share	114.6	119.1

Other Financial Information (Tables)

3 Months Ended

Dec. 31, 2011

Other Financial Information

Schedule of accrued expenses and other current liabilities

	December 31, 2011		September 30, 2011
	(in millions)
Accrued salaries and benefits	$	376.6	$	417.3
Accrued contract costs	304.2		320.2
Other accrued expenses	57.5		55.2
	$	738.3	$	792.7

Schedule of other long-term liabilities

	December 31, 2011		September 30, 2011
	(in millions)
Pension liabilities (Note 7)	$	154.6	$	166.5
Reserve for uncertain tax positions (Note 11)	61.2		61.1
Other	204.2		207.4
	$	420.0	$	435.0

Components of accumulated other comprehensive loss

	December 31, 2011			September 30, 2011
	(in millions)
Foreign currency translation adjustment	$	(31.6	)	$	(51.1	)
Swap valuation	(0.4		)	—
Defined benefit minimum pension liability adjustment, net of tax	(136.9		)	(136.5		)
	$	(168.9	)	$	(187.6	)

Reportable Segments (Tables)

3 Months Ended

Dec. 31, 2011

Reportable Segments

Unaudited summarized financial information concerning the Company's reportable segments

Reportable Segments:	Professional Technical Services			Management Support Services			Corporate			Total
	(in millions)
Three Months Ended December 31, 2011:
Revenue	$	1,807.4		$	221.8		$	—		$	2,029.2
Revenue, net of other direct costs(1)	1,100.9			129.9			—			1,230.8
Gross profit	84.8			5.5			—			90.3
Equity in earnings of joint ventures	2.5			6.5			—			9.0
General and administrative expenses	—			—			22.6			22.6
Operating income	87.3			12.0			(22.6		)	76.7

Gross profit as a % of revenue	4.7		%	2.5		%	—			4.5		%
Gross profit as a % of revenue, net of other direct costs(1)	7.7		%	4.2		%	—			7.3		%

Reportable Segments:	Professional Technical Services			Management Support Services			Corporate			Total
	(in millions)
Three Months Ended December 31, 2010:
Revenue	$	1,575.8		$	360.4		$	—		$	1,936.2
Revenue, net of other direct costs(1)	1,084.8			129.0			—			1,213.8
Gross profit	89.5			15.8			—			105.3
Equity in earnings of joint ventures	2.1			6.0			—			8.1
General and administrative expenses	—			—			23.2			23.2
Operating income	91.6			21.8			(23.2		)	90.2

Gross profit as a % of revenue	5.7		%	4.4		%	—			5.4		%
Gross profit as a % of revenue, net of other direct costs(1)	8.3		%	12.2		%	—			8.7		%

(1) Non-GAAP measure.

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References + Details

Basis of Presentation (Details)	3 Months Ended
Basis of Presentation (Details)	Dec. 31, 2011 W
Basis of Presentation
Minimum number of weeks in a fiscal year	52
Maximum number of weeks in a fiscal year	53

Stock Repurchase Program (Details) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended		3 Months Ended
	Dec. 31, 2011	Aug. 31, 2011	Dec. 31, 2011	Sep. 30, 2011
Public Offerings of Common Stock and Stock Repurchase Programs
Authorized amount of stock repurchase		$ 200.0
Common stock repurchased under the agreement for the ASR		$ 100.0
Shares delivered by Bank of America to the Company				4,300,000
Shares repurchased and retired under the agreement with Merrill Lynch	360,000
Average price per share of stock repurchased and retired under the agreement with Merrill Lynch (in dollars per share)	$ 20.08
Total cost of shares repurchased under the agreement with Merrill Lynch	$ 7.3
Remaining repurchase amount of shares pursuant to the plan			$ 92.7
Maximum
Public Offerings of Common Stock and Stock Repurchase Programs
Authorized amount of stock repurchase			$ 100.0

- Definition

Equity impact of the cost of common and preferred stock that were repurchased during the period. Recorded using the cost method.

+ References + Details

Business Acquisitions, Goodwill and Intangible Assets (Details) - CEC	3 Months Ended
	Dec. 31, 2011 USD ($) $ / shares
Business Acquisitions
Number of business acquisitions (in entities) \| $ / shares	1
Acquisition consideration paid in cash, net of cash acquired \| $	$ 7,300,000
Acquisition consideration for the remaining shares agreed to be purchased \| $	$ 5,900,000
Maximum period to determine final value of identifiable intangible assets (in months) \| $ / shares	12

- Definition

The acquisition-date fair value of the equity interests of the acquirer, including the number of instruments or interests issued or issuable in consideration for the business combination.

+ References + Details

Business Acquisitions, Goodwill and Intangible Assets (Details 2) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2011	Dec. 31, 2010
Changes in the carrying value of goodwill by reporting segment
Goodwill at the beginning of the period	$ 2,086,330	$ 1,690,400
Post-Acquisition Adjustments	(1,500)	8,300
Foreign Exchange Impact	4,200	6,300
Acquired	8,900	302,700
Goodwill at the end of the period	2,097,855	2,007,700
Professional Technical Services
Changes in the carrying value of goodwill by reporting segment
Goodwill at the beginning of the period	1,733,900	1,355,000
Post-Acquisition Adjustments	500	4,900
Foreign Exchange Impact	4,200	6,300
Acquired	8,900	302,700
Goodwill at the end of the period	1,747,500	1,668,900
Management Support Services
Changes in the carrying value of goodwill by reporting segment
Goodwill at the beginning of the period	352,400	335,400
Post-Acquisition Adjustments	(2,000)	3,400
Goodwill at the end of the period	$ 350,400	$ 338,800

- Definition

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 43
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 68
-Subparagraph l
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6905597&loc=d3e13816-109267

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 72
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Business Acquisitions, Goodwill and Intangible Assets (Details 3) $ in Thousands	3 Months Ended
	Dec. 31, 2011 USD ($) Y	Dec. 31, 2010 USD ($)	Sep. 30, 2011 USD ($)
Identifiable intangible assets with finite useful lives
Gross Amount	$ 242,400		$ 242,100
Accumulated Amortization	(128,900)		(123,000)
Intangible Assets, Net	113,514		119,140
Amortization expense	5,900	$ 9,100
Estimated amortization expense of existing intangible assets for the succeeding years
2012 (nine months remaining)	17,200
2013	18,100
2014	16,700
2015	15,400
2016	12,700
Thereafter	33,400
Total	113,500
Amortization of acquired intangible assets included within equity in earnings of joint ventures	200
Backlog
Identifiable intangible assets with finite useful lives
Gross Amount	92,400		91,500
Accumulated Amortization	(81,100)		(79,800)
Intangible Assets, Net	$ 11,300		11,700
Amortization period, low end of range (in years) \| Y	1
Amortization period, high end of range (in years) \| Y	5
Customer relationships
Identifiable intangible assets with finite useful lives
Gross Amount	$ 142,300		143,200
Accumulated Amortization	(43,000)		(39,300)
Intangible Assets, Net	$ 99,300		103,900
Amortization Period (in years) \| Y	10
Trademark / tradename
Identifiable intangible assets with finite useful lives
Gross Amount	$ 7,700		7,400
Accumulated Amortization	(4,800)		(3,900)
Intangible Assets, Net	$ 2,900		$ 3,500
Amortization Period (in years) \| Y	2

Accounts Receivable-Net (Details) $ in Thousands	3 Months Ended	12 Months Ended
Accounts Receivable-Net (Details) $ in Thousands	Dec. 31, 2011 USD ($) M	Sep. 30, 2011 USD ($) M
Accounts Receivable-Net
Billed	$ 1,316,300	$ 1,256,300
Unbilled	1,184,700	1,133,600
Contract retentions	131,600	110,500
Total accounts receivable-gross	2,632,600	2,500,400
Allowance for doubtful accounts	(118,700)	(120,200)
Total accounts receivable -net	$ 2,513,914	$ 2,380,181
Period in which unbilled receivables are expected to be billed and collected (in months) \| M	12	12
Percentage of accounts receivable no single client accounted for more than, other than the U.S. government	10.00%	10.00%

Joint Ventures and Variable Interest Entities (Details) $ in Thousands	3 Months Ended
	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)	Sep. 30, 2011 USD ($) entity
Financial information
Current assets	$ 3,187,915		$ 2,990,066
TOTAL ASSETS	5,994,615		5,789,328
Current liabilities	1,882,957		1,814,446
TOTAL LIABILITIES	3,520,640		3,394,191
TOTAL AECOM STOCKHOLDERS' EQUITY	2,412,306		2,339,711
Noncontrolling interests	61,669		55,426
TOTAL STOCKHOLDERS' EQUITY	2,473,975		2,395,137
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	5,994,615		5,789,328
AECOM's investment in joint ventures	66,888		$ 71,124
Summary of AECOM's equity in earnings of unconsolidated joint ventures:
Total	8,962	$ 8,097
Joint ventures summarized financial information
Total revenue	2,029,180	1,936,183
Greater than or equal to
Financial information
Number of partners required to form joint ventures (in entities) \| entity			2
Consolidated joint ventures
Financial information
Current assets	241,100		$ 262,600
Non-current assets	100		100
TOTAL ASSETS	241,200		262,700
Current liabilities	49,900		69,400
TOTAL LIABILITIES	49,900		69,400
TOTAL AECOM STOCKHOLDERS' EQUITY	135,500		137,900
Noncontrolling interests	55,800		55,400
TOTAL STOCKHOLDERS' EQUITY	191,300		193,300
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	241,200		262,700
Joint ventures summarized financial information
Total revenue	100,200	216,700
Unconsolidated joint ventures
Financial information
Current assets	537,700		510,700
Non-current assets	18,700		22,600
TOTAL ASSETS	556,400		533,300
Current liabilities	384,100		357,800
Non-current liabilities	4,300		9,600
TOTAL LIABILITIES	388,400		367,400
TOTAL STOCKHOLDERS' EQUITY	168,000		165,900
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	556,400		533,300
AECOM's investment in joint ventures	66,900		$ 71,100
Summary of AECOM's equity in earnings of unconsolidated joint ventures:
Pass through joint ventures	900	900
Other joint ventures	8,100	7,200
Total	9,000	8,100
Joint ventures summarized financial information
Total revenue	$ 523,700	$ 440,000

Pension Benefit Obligations (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2011	Dec. 31, 2010	Sep. 30, 2011
Components of net periodic (benefit) cost:
Net pension liabilities included in other long-term liabilities	$ 154.6		$ 166.5
U.S.
Components of net periodic (benefit) cost:
Interest cost on projected benefit obligation	1.9	$ 2.0
Expected return on plan assets	(2.1)	(2.0)
Amortization of net loss	0.8	0.6
Net periodic cost	0.6	0.6
Employer contributions	8.8
Expected remaining scheduled annual employer contributions for the current fiscal year	4.5
Int'l
Components of net periodic (benefit) cost:
Service cost	0.3	1.1
Interest cost on projected benefit obligation	6.4	6.6
Expected return on plan assets	(6.3)	(6.7)
Amortization of net loss	0.5	0.7
Settlement loss recognized	0.5
Net periodic cost	1.4	$ 1.7
Employer contributions	4.4
Expected remaining scheduled annual employer contributions for the current fiscal year	$ 12.1

Debt (Details) $ in Thousands	1 Months Ended		3 Months Ended
Debt (Details) $ in Thousands	Dec. 31, 2011 USD ($) agreement	Jul. 31, 2010 USD ($)	Dec. 31, 2011 USD ($) M agreement subsidiaryguarantor	Dec. 31, 2010	Sep. 30, 2011 USD ($)
Debt
Total debt	$ 1,241,500		$ 1,241,500		$ 1,162,500
Less: Current portion of debt and short-term borrowings	(23,800)		(23,800)		(17,800)
Long-term debt, less current portion	1,217,729		1,217,729		1,144,723
Scheduled maturities of debt:
2012 (nine months remaining)	23,100		23,100
2013	153,400		153,400
2014	152,100		152,100
2015	151,800		151,800
2016	476,400		476,400
Thereafter	284,700		284,700
Total debt	1,241,500		$ 1,241,500		1,162,500
Debt agreements
Actual consolidated leverage ratio			2.4
Maximum consolidated leverage ratio			3.0
Actual net worth of the entity	2,412,306		$ 2,412,306		2,339,711
Interest rate swap agreements
Debt agreements
Portion of debt hedged by interest rate swaps	250,000		250,000
Additional debt under the Term Credit Agreement	$ 350,000
Decrease in fair value of the derivatives recorded in other comprehensive income			$ 400
Fixed rates and the related expiration dates of the outstanding swap agreements
Number of interest rate swap agreements \| agreement	2		2
Number of additional interest rate swap agreements \| agreement	2		2
Interest rate swap agreement with fixed rate of 0.95%
Fixed rates and the related expiration dates of the outstanding swap agreements
Notional Amount	$ 250,000		$ 250,000
Fixed Rate (as a percent)	0.95%		0.95%
Interest rate swap agreement with fixed rate of 0.68%
Fixed rates and the related expiration dates of the outstanding swap agreements
Notional Amount	$ 200,000		$ 200,000
Fixed Rate (as a percent)	0.68%		0.68%
Interest rate swap agreement with fixed rate of 0.55%
Fixed rates and the related expiration dates of the outstanding swap agreements
Notional Amount	$ 150,000		$ 150,000
Fixed Rate (as a percent)	0.55%		0.55%
Unsecured term credit agreement
Debt
Total debt	$ 750,000		$ 750,000		750,000
Scheduled maturities of debt:
Total debt	750,000		750,000		750,000
Unsecured term credit agreement in September, 2011
Debt agreements
Face amount of debt instrument	750,000		750,000
Additional borrowings available at the entity's request	$ 100,000		$ 100,000
Unsecured term credit agreement in September, 2011 \| Base rate \| Maximum
Debt agreements
Interest rate, basis spread (as a percent)	1.50%		1.50%
Unsecured term credit agreement in September, 2011 \| Base rate \| Minimum
Debt agreements
Interest rate, basis spread (as a percent)	0.375%		0.375%
Unsecured term credit agreement in September, 2011 \| Eurocurrency rate
Debt agreements
Interest rate (as a percent)	2.12%		2.12%
Unsecured term credit agreement in September, 2011 \| Eurocurrency rate \| Maximum
Debt agreements
Interest rate, basis spread (as a percent)	2.50%		2.50%
Unsecured term credit agreement in September, 2011 \| Eurocurrency rate \| Minimum
Debt agreements
Interest rate, basis spread (as a percent)	1.375%		1.375%
Prior term loan facility
Debt agreements
Repayment of indebtedness			$ 600,000
Average interest rate (as a percent)			2.12%	2.80%
Unsecured senior notes
Debt
Total debt	$ 254,400		$ 254,400		253,600
Scheduled maturities of debt:
Total debt	254,400		254,400		253,600
Debt agreements
Face amount of debt instrument		$ 300,000
Fair value of debt instrument	257,000		$ 257,000		259,000
Proceeds from sale of senior notes		249,800
Number of subsidiary guarantors \| subsidiaryguarantor			1
Minimum net worth threshold, base amount	$ 1,200,000		$ 1,200,000
Minimum net worth threshold, percentage of the consolidated net income for each fiscal quarter commencing with the specified period	40.00%		40.00%
Actual net worth of the entity	$ 2,400,000		$ 2,400,000
Minimum net worth threshold	$ 1,400,000		$ 1,400,000
5.43% Senior Notes, Series A, due July 2020
Debt agreements
Face amount of debt instrument		175,000
Interest rate (as a percent)	5.43%		5.43%
1.00% Senior Discount Notes, Series B, due July 2022
Debt
Total debt	$ 79,400		$ 79,400
Scheduled maturities of debt:
Total debt	$ 79,400		$ 79,400
Debt agreements
Face amount of debt instrument		$ 125,000
Coupon rate (as a percent)	1.00%		1.00%
Effective interest rate (as a percent)	5.62%		5.62%
Unsecured revolving credit facility
Debt
Total debt	$ 174,400		$ 174,400		101,400
Scheduled maturities of debt:
Total debt	174,400		174,400		$ 101,400
Debt agreements
Repayment of indebtedness under credit facility			147,000
Interest rate (as a percent)					2.12%
Current borrowing capacity under the credit facility	1,050,000		1,050,000		$ 1,050,000
Maximum borrowing capacity under the credit facility	1,150,000		1,150,000
Outstanding letters of credit	34,000		34,000		32,100
Remaining borrowing capacity under the credit facility	841,600		$ 841,600
Fixed rates and the related expiration dates of the outstanding swap agreements
Average effective interest rate on total borrowings, including the effects of swaps (as a percent)			3.10%	3.30%
Unsecured credit facilities to cover periodic overdrafts and letters of credit	1,150,000		$ 1,150,000
Unsecured credit facilities utilized for outstanding letters of credit	$ 34,000		$ 34,000		$ 32,100
Unsecured revolving credit facility \| Maximum
Debt agreements
Percentage of commitment fee			0.375%
Unsecured revolving credit facility \| Minimum
Debt agreements
Percentage of commitment fee			0.15%
Unsecured revolving credit facility \| Base rate
Debt agreements
Interest rate, basis spread (as a percent)					1.75%
Unsecured revolving credit facility \| Base rate \| Maximum
Debt agreements
Interest rate, basis spread (as a percent)	1.50%		1.50%
Unsecured revolving credit facility \| Base rate \| Minimum
Debt agreements
Interest rate, basis spread (as a percent)	0.00%		0.00%
Unsecured revolving credit facility \| Eurocurrency rate
Debt agreements
Minimum recurring period over which accrued interest is payable in arrears (in months) \| M			3
Unsecured revolving credit facility \| Eurocurrency rate \| Maximum
Debt agreements
Interest rate, basis spread (as a percent)	2.50%		2.50%
Unsecured revolving credit facility \| Eurocurrency rate \| Minimum
Debt agreements
Interest rate, basis spread (as a percent)	1.00%		1.00%
Notes secured by real properties
Debt
Total debt	$ 24,900		$ 24,900		$ 25,200
Scheduled maturities of debt:
Total debt	$ 24,900		$ 24,900		25,200
Debt agreements
Interest rate (as a percent)	6.04%		6.04%
Other debt
Debt
Total debt	$ 37,800		$ 37,800		32,300
Scheduled maturities of debt:
Total debt	37,800		37,800		$ 32,300
Debt agreements
Maximum borrowing capacity under the credit facility	264,200		264,200
Outstanding letters of credit	194,200		194,200
Fixed rates and the related expiration dates of the outstanding swap agreements
Unsecured credit facilities to cover periodic overdrafts and letters of credit	264,200		264,200
Unsecured credit facilities utilized for outstanding letters of credit	$ 194,200		$ 194,200

Fair Value Measurements (Details) $ in Millions, $ in Millions	3 Months Ended
	Dec. 31, 2011 USD ($) rate contract	Dec. 31, 2011 CAD ($) rate contract	Sep. 30, 2011 USD ($)
Foreign currency forwards
Non-pension financial assets and liabilities measured at fair value
Number of foreign currency forward contracts \| contract	2	2
Net gain recognized in earnings	$ 1.5
Notional Amount		$ 60.0
Foreign currency forward with a contract rate of 1.04
Non-pension financial assets and liabilities measured at fair value
Contract Rate \| rate	1.04	1.04
Recurring basis \| Fair value
Non-pension financial assets and liabilities measured at fair value
Foreign currency forwards	$ 0.7
Total assets	0.7
Interest rate swaps	0.4
Foreign currency forwards			$ 0.8
Total liabilities	0.4		0.8
Recurring basis \| Quoted Prices in Active Markets for Identical Assets (Level 1)
Non-pension financial assets and liabilities measured at fair value
Foreign currency forwards	0.7
Total assets	0.7
Interest rate swaps	0.4
Foreign currency forwards			0.8
Total liabilities	$ 0.4		$ 0.8

Share-based Payment (Details) $ / shares in Units, $ in Thousands, shares in Millions	3 Months Ended		12 Months Ended
	Dec. 31, 2011 USD ($) Y $ / shares shares	Dec. 31, 2010 USD ($) Y $ / shares shares	Sep. 30, 2011 USD ($) $ / shares shares
Stock options, Weighted Average Exercise Price
Excess tax benefit from share-based payment	$ 687	$ 60,051
Stock options
Weighted average assumptions used to determine fair value of options granted
Expected volatility (as a percent)		38.60%
Risk-free interest rate (as a percent)		1.50%
Term (in years) \| Y		4.5
Compensation expense
Recognized compensation expense	900	$ 1,100
Unrecognized compensation expense	$ 2,900		$ 3,800
Period of recognition of unrecognized compensation expense (in years)	3 years		3 years
Stock options, Shares of stock under options
Outstanding at the beginning of the period (in shares) \| shares	2.9	3.1	3.1
Options Granted (in shares) \| shares		0.4
Options Exercised (in shares) \| shares	(0.2)	(0.3)
Outstanding at the end of the period (in shares) \| shares	2.7	3.2	2.9
Vested and expected to vest in the future at the end of the period (in shares) \| shares	2.7	3.1
Stock options, Weighted Average Exercise Price
Outstanding at the beginning of the period (in dollars per share) \| $ / shares	$ 21.38	$ 19.09	$ 19.09
Options Granted (in dollars per share) \| $ / shares		27.54
Options Exercised (in dollars per share) \| $ / shares	10.61	11.39
Options forfeited or expired (in dollars per share) \| $ / shares	25.22	22.23
Outstanding at the end of the period (in dollars per share) \| $ / shares	22.22	20.64	21.38
Vested and expected to vest in the future at the end of the period (in dollars per share) \| $ / shares	$ 22.16	$ 20.51
Weighted average grant-date fair value of stock options granted (in dollars per share) \| $ / shares			$ 9.39
Excess tax benefit from share-based payment	$ 700	$ 60,100
Performance Earnings Program
Compensation expense
Recognized compensation expense	3,500	4,400
Unrecognized compensation expense	$ 32,200		$ 16,300
Period of recognition of unrecognized compensation expense (in years)	3 years		3 years
Stock options, Weighted Average Exercise Price
Performance period over which objectives must be met to qualify for an award grant (in years) \| Y	3
Restricted stock units
Compensation expense
Recognized compensation expense	$ 4,200	$ 2,500
Unrecognized compensation expense	$ 44,100		$ 23,800
Period of recognition of unrecognized compensation expense (in years)	3 years		3 years

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended
Income Taxes (Details) - USD ($) $ in Millions	Dec. 31, 2011	Dec. 31, 2010
Income Taxes
Effective tax rate (as a percent)	28.80%	24.80%
Tax benefit net of uncertainties reflecting anticipated research and experimentation credits as a result of extension of Research and Experimentation Credits		$ 3.0

Earnings Per Share (Details) - shares shares in Thousands	3 Months Ended
Earnings Per Share (Details) - shares shares in Thousands	Dec. 31, 2011	Dec. 31, 2010
Earnings Per Share
Denominator for basic earnings per share (in shares)	113,965	118,001
Potential common shares:
Stock options (in shares)	200	700
Other (in shares)	400	400
Denominator for diluted earnings per share (in shares)	114,591	119,115

- Definition

The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

+ References + Details

- Definition

Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6920599&loc=d3e1448-109256

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Weighted-Average Number of Common Shares Outstanding
-URI http://asc.fasb.org/extlink&oid=6528421

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Other Financial Information (Details) - USD ($) $ in Thousands	Dec. 31, 2011	Sep. 30, 2011
Accrued expenses
Accrued salaries and benefits	$ 376,600	$ 417,300
Accrued contract costs	304,200	320,200
Other accrued expenses	57,500	55,200
Total accrued expenses	738,309	792,690
Accrued contract costs related to professional liability accruals	114,400	118,400
Other long-term liabilities
Pension liabilities	154,600	166,500
Reserve for uncertain tax positions	61,200	61,100
Other	204,200	207,400
OTHER LONG-TERM LIABILITIES	419,954	435,022
Accumulated other comprehensive loss
Foreign currency translation adjustment	(31,600)	(51,100)
Swap valuation	(400)
Defined benefit minimum pension liability adjustment, net of tax	(136,900)	(136,500)
Total accumulated other comprehensive loss	$ (168,894)	$ (187,574)

Commitments and Contingencies (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2011	Dec. 31, 2011	Oct. 05, 2011	Sep. 30, 2011	Mar. 24, 2010
Standby letters of credit
Commitments and Contingencies
Dollar amount of standby letters of credit issued		$ 228.2
Combat Support Associates Joint Venture
Commitments and Contingencies
Amount withheld by the U.S. Government for payments due under a contract because of a dispute					$ 17.0
Global Linguists Solutions Joint Venture
Commitments and Contingencies
Amount withheld by the U.S. Government for payments due under a contract because of a dispute			$ 14.0
Libyan Project
Commitments and Contingencies
Net expense due to business disruption	$ 10.0
Liabilities primarily consisting of income taxes payable to Libyan authorities and trade accounts payable		$ 25.6		$ 28.5

Reportable Segments (Details) $ in Thousands	3 Months Ended
Reportable Segments (Details) $ in Thousands	Dec. 31, 2011 USD ($) segment	Dec. 31, 2010 USD ($)
Reportable Segments
Number of reportable segments \| segment	2
Unaudited summarized financial information concerning the Company's reportable segments
Revenue	$ 2,029,180	$ 1,936,183
Revenue, net of other direct costs	1,230,800	1,213,800
Gross profit	90,346	105,335
Equity in earnings of joint ventures	8,962	8,097
General and administrative expenses	22,611	23,262
Operating income (loss)	$ 76,697	$ 90,170
Gross profit as a % of revenue (as a percent)	4.50%	5.40%
Gross profit as a % of revenue, net of other direct costs (as a percent)	7.30%	8.70%
Professional Technical Services
Unaudited summarized financial information concerning the Company's reportable segments
Revenue	$ 1,807,400	$ 1,575,800
Revenue, net of other direct costs	1,100,900	1,084,800
Gross profit	84,800	89,500
Equity in earnings of joint ventures	2,500	2,100
Operating income (loss)	$ 87,300	$ 91,600
Gross profit as a % of revenue (as a percent)	4.70%	5.70%
Gross profit as a % of revenue, net of other direct costs (as a percent)	7.70%	8.30%
Management Support Services
Unaudited summarized financial information concerning the Company's reportable segments
Revenue	$ 221,800	$ 360,400
Revenue, net of other direct costs	129,900	129,000
Gross profit	5,500	15,800
Equity in earnings of joint ventures	6,500	6,000
Operating income (loss)	$ 12,000	$ 21,800
Gross profit as a % of revenue (as a percent)	2.50%	4.40%
Gross profit as a % of revenue, net of other direct costs (as a percent)	4.20%	12.20%
Corporate
Unaudited summarized financial information concerning the Company's reportable segments
General and administrative expenses	$ 22,600	$ 23,200
Operating income (loss)	$ (22,600)	$ (23,200)